编制管理用资产负债表的教学问题探讨

Discussion on the Teaching of Balance Sheet for Management

管理用资产负债表是管理用财务报表的第一张表,不少学生对于管理用资产负债表的编制存在困惑。本文总结了初学者编制管理用资产负债表常见的困惑及原因分析,提出编制管理用资产负债表教学中应注意的问题以及编制管理用资产负债表的教学思路,有助于老师在教学过程中更好地帮助学生理解和掌握管理用资产负债表编制的相关知识。

The management balance sheet is the first table of the management financial statements,but many students are confused about the establishment of the management balance sheet.This paper summarizes the common puzzles and reasons of the beginners in compiling the balance sheet for management,and puts forward some problems that should be paid attention to in the teaching of compiling the balance sheet for management and the teaching ideas of compiling the balance sheet for management,which is helpful for teachers to help students better understand and master the balance sheet for management.